Culver Automotive is looking to expand its operations and has approached Page Garage to acquire its business. Page has agreed to sell

if Culver assumes the mortgage on Page's building as part of the sale. The fair value of Page's identifiable assets and identifiable

liabilities are:

Assuming Culver purchases the business for $$1,326,600$ :

$($a$)$

Calculate goodwill.

Goodwill $